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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
50% rental reduction possible if property is for a specific physical person
V5331-26
50% IRPF reduction applicable if contract names a physical person for residential use
V5292-26
50% rental reduction possible if property is for habitual residence
V1291-26
No reduction of 90% on rental income tax without being in a tense residential market zone
V1142-26
Usufruct creation on a property deemed capital income
V1167-26
La reducción del 90% del IRPF requiere la formalización de un nuevo contrato, no una simple modificación del existente
V2445-25
50% rental reduction possible if rooms are used as private housing
V2457-25
La reducción del 50% en el alquiler de vivienda requiere que el destino primordial sea satisfacer la necesidad permanente de vivienda
V2474-25
Rent of rooms may qualify for property reduction if conditions met
V2080-25
Requirements for the 70% reduction on residential property rental to non-profit entities
V1928-25
To qualify for 60% rental property tax reduction, rehabilitation must meet specific requirements
V1937-25
Cannot claim 70% rental reduction unless first-time or in high-demand area
V1930-25
50% rental relief requires room to be designated as permanent residence
V1903-25
90% rental reduction in high-demand areas remains valid as conditions are met
V1828-25
60% rental reduction possible even for legal entity tenant, if use is proven for specific individuals
V1407-25
Reduction of rental income possible if primary purpose is to meet tenant's permanent housing need
V1421-25
The owner is taxed on rental income regardless of the assignment of the right to collect
V1111-25
Reduction of 90% cannot be applied if new rent equals previous one
V0540-25
Reduction for rental of rooms applicable if used as tenant’s residence
V0412-25
60% rental income reduction possible if contract specifies individual tenant
V2303-19
Rental of a property to a child subject to minimum related income
V0399-18
Reduction of 60% in IRPF not applicable if tenant is a commercial society
V2797-16
Reduction of 60% on rental income applies only to dwelling portion
V3461-15
100% rental income reduction applies until tenant turns 30
V0623-15
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